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HB853 • 2025

Tunnel Hill, City of; ad valorem tax for municipal purposes; provide new homestead exemption

Tunnel Hill, City of; ad valorem tax for municipal purposes; provide new homestead exemption

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Carpenter, Kasey
Last action
2025-05-14
Official status
House Date Signed by Governor
Effective date
Not listed

Plain English Breakdown

The bill summary mentions a referendum is part of the law but does not confirm if voters have approved it yet, only that the legislation provides for one.

New Property Tax Break for Older Residents in Tunnel Hill

This law creates a $325,000 property tax exemption for residents of the City of Tunnel Hill who are at least 70 years old.

What This Bill Does

  • Provides a new homestead exemption from ad valorem taxes used for city purposes in the amount of $325,000 per eligible resident.
  • Limits eligibility to residents of the City of Tunnel Hill who are 70 years of age or older.
  • Includes definitions and specifies terms and conditions for receiving the exemption.
  • Outlines procedures related to the exemption and when it applies.

Who It Names or Affects

  • Residents of the City of Tunnel Hill who are at least 70 years old.
  • The City of Tunnel Hill government agencies that collect ad valorem taxes for municipal purposes.

Terms To Know

Ad valorem tax
A tax based on the value of property, such as a home or land.
Homestead exemption
A reduction in taxes for people who live in their own homes as their primary residence.

Limits and Unknowns

  • The summary mentions a referendum is required but does not state the specific results or if it has passed.
  • The text notes an automatic repeal provision and compliance with constitutional requirements, though details are not listed in this excerpt.
  • Specific application steps for residents are mentioned as being included in the bill but are not detailed here.

Bill History

  1. 2025-05-14 Georgia General Assembly

    House Date Signed by Governor

Official Summary Text

Tunnel Hill, City of; ad valorem tax for municipal purposes; provide new homestead exemption